Abstract

ABSTRACT:

This paper describes the destination-based cash-flow tax, as proposed in 2016 by Republicans in the U.S. House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, this tax and its motivation have been poorly understood by many in government, the business community, and the economics profession.

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Additional Information

ISSN
1533-4465
Print ISSN
0007-2303
Pages
pp. 409-432
Launched on MUSE
2018-03-30
Open Access
No
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